The Accounting Historians Journal
December 1990
Volume 17, Number 2
The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.
THE ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 17, Number 2 December 1990
CONTENTS
Main Articles
Mutual Self Interest — A Unifying Force; The Dominance of Societal Closure Over Social Background in the Early Professional Accounting Bodies — Moyra J. M. Kedslie
Charles Lamb: A Man of Letters and a Clerk in the Accountant’s Department of the East India Company — Vahé Baladouni
The Natural Business Year: A Shift From Proactive to Reactive Behavior by Accountants — Richard Vangermeersch and Mark Higgins
The Origins and Developments of French Costing Systems (As Reflected in Published Literature) — H. Peter Holzer and Wade Rogers
Setting Up An Industrial Accounting System at Saint-Gobain (1820-1880) — Marc Nikitin
The Development of Managerial Accounting Germany: A Historical Analysis — A. G. Coenenberg and H. M. W. Schoenfeld
The Development of the Judicial Definition of Materiality — LuAnn Bean and Deborah W. Thomas
Features
1990 Accounting Hall of Fame Induction
Introduction — Sidney Davidson
Citation — Thomas J. Burns
Response — Charles T. Horngren
Review of Books and Other Publications
Accounting and Industrial Relations: Some Historical Evidence on Their Interaction — Roxanne T. Johnson
Passions Within Reason: The Strategic Role of the Emotions — Eric W. Noreen
Historiska studier i folkliv, handelsteknikoch redovisning — Sten Jonsson
The Rise of Statistical Thinking 1820-1900 — James J. Tucker, III
Working Paper Series Volume 4 (Working Papers 61-80, The Academy ofAccounting Historians) — Marilynn Collins
The Society of Accountants in Edinburgh 1854-1914 — Richard K. Fleischman
Announcements
Contents of Research Journals
